LSN-93, Special Notice - Maintenance and Janitorial Services
Special Notice - Maintenance and Janitorial Services
This LSN is obsoleted in part by AN 2000(8)
Effective July 1, 1989, Maintenance and Janitorial Services are subject to the sales and use taxes when rendered to commercial, industrial, income-producing or residential real property.
As was the case prior to July 1, 1989, all other services to commercial, industrial or income-producing real property are subject to sales and use taxes.
Maintenance services mean and include scheduled periodic work on buildings, structures and grounds. Such maintenance is necessary to sustain or support safe, efficient, continuous use or to keep the real property in good working order by preventing its decline, failure, lapse or deterioration.
Maintenance services to residential property include, but are not limited to housewashing, chimney sweeping, carpet cleaning, snow removal, awning service, and driveway sealing.
The following services when rendered to residential property are not considered maintenance service: painting, staining, wallpapering, floor sanding, garbage removal and septic service. These services, however, are taxable, when rendered to industrial, commercial and income-producing real property.
Janitorial services mean and include the maintenance or cleaning of a building, structure or dwelling.
Janitorial services to residential property include, but are not limited to, floor, wall, ceiling and woodworking cleaning; disinfecting; waxing and polishing of furniture; and dusting and vacuuming.
Janitorial services do not include the direct employment of a cook or maid in a residential dwelling by the resident.
All janitorial services, however, when rendered to commercial, industrial or income-producing real property are subject to the sales and use taxes.
Lawn care and window washing are separately taxable services not included under maintenance.
LSN-93 (NEW 6-89)